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Decision Number: |
TC 00619 |
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Appellant:
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David Thomas Patmore |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Barbara MOSEDALE
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Date Of Decision:
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14/07/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Anti-avoidance |
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Notes:
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DIRECT TAX – Husband & wife jointly fund share purchase – over 97% shares purchased transferred to husband- new class of shares allotted to wife – wife receives approximately 40% of dividends – whether settlement under s660A ICTA 88
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Decision(s) to Download:
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TC00619.doc 
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